JSC Resource Analysts

1. Work with the TPOC to develop the EPR/ ECR according to the responsibilities and milestones in the agreement.

2. EPR/ECR should be drafted prior to preparing the financial obligations section of the agreement.

3. All Agreements are required to be priced at Full Cost (Labor, Travel, Procurement, AAI, and CAAS).

   • 1. 1. 1. CS Labor associated with performing the work, analysis of results, preparing reports, meetings, oversight of the work and sufficient hours to meet any travel requirements.

           2. CS Travel to support the work for the agreement. 

           3. Procurements

              • Contractor labor/travel associated with performing the work, analysis of results, preparing reports, meetings, etc. 

              • Supplies and materials

              • Equipment Maintenance and Operations

              • Facility Operations (Office Space)

           4. Contingency

4. Prepare EPR/ECR in the Agency EPR System (AEPR).

NPR 9090.1C section 3.1.2 Recognizing that the computation of estimated full cost is not an exact science, NASA strives to ensure the costing methodologies are supportable, repeatable, and defensible and follow the general accepted accounting principles.

Advance Payments or Funding Orders posted based on the EPR (labor, travel, procurement).

• If not fully funded, the Agreements Integration Office will request how you want the funding allocated between FullCost Categories:

  • Confirm distributions with the TPOC once payments are received 

  • Can’t exceed the original amounts by cost element on the EPR without a realignment.

• Any contingency amount will be held in AllObjects pending documented need.

Notify TPOC that work can begin and provide:

• The Reimbursable WBS to be used in WebTADS.

• The WBS to be used for travel only in support of the agreement.

Identify contracts where the work will be performed and the funding needed based on the EPR, Task Order, etc.

• Prepare PR using the Reimbursable WBS specific to the Agreement. 

• Tasks that are Firm Fixed Price must be fully obligated up front. 

Funds cannot be obligated after the expiration of agreement or the Federal Partner’s Appropriation expiration – unless specific documentation detailing when the costs were incurred (within the appropriate period of availability) is supported. 

NASA Transition Authorization Act of 2017 and the House Appropriations Committee require that NASA report its agreements publicly and to Congress on a quarterly basis:

• • • Includes the agreement value, which must agree with the EPR.

    • EPR is vital part of the validation of the information reported.

Non-Reimbursable EPRs require annual re-validation of the EPR amounts for all active agreements.

PPBE is prepared annually:

• • • Based on unfunded amounts on current agreements that will still be active in the follow year(s).

    • Agreements currently in work.

    • Expected or anticipated new agreements.

Work with TPOC to ensure/confirm work is complete, and costs properly reflect work performed:

• • • Review costs recorded. 

    • Review un-costed obligations and de-obligate any remaining funds.

    • Review labor and travel to ensure it was properly recorded to the Reimbursable WBS.

Ensure any prior period adjustments, applicable rate adjustments, trailing costs or other applicable adjustments have been processed.

Notify the Agreements Integration Office when work and costs are complete for an agreement:

• • • In the notification, include the physical completion date and a statement that all costs have been posted and no further adjustments are expected.

    • This can be done ahead of the agreement expiration date if all work was completed early.

Refunds to the Customer:

• • • Process 1 year after completion of work or expiration of the agreement, whichever is sooner.

    • Refunds over $100k require an explanation and approval by the Center CFO.

    • Questions regarding refunds should be directed to the Agreements Integration Office.